Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Aug 20, 2021 |
signed chap.413 |
Aug 09, 2021 |
delivered to governor |
Jun 10, 2021 |
returned to senate passed assembly ordered to third reading rules cal.700 substituted for a1143a referred to ways and means delivered to assembly passed senate |
Jun 09, 2021 |
ordered to third reading cal.1697 committee discharged and committed to rules |
Jun 07, 2021 |
print number 6301a |
Jun 07, 2021 |
amend and recommit to finance |
May 04, 2021 |
reported and committed to finance |
Apr 21, 2021 |
referred to budget and revenue |
Senate Bill S6301A
Signed By Governor2021-2022 Legislative Session
Sponsored By
(D) 11th Senate District
Archive: Last Bill Status - Signed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
Bill Amendments
2021-S6301 - Details
2021-S6301 - Sponsor Memo
BILL NUMBER: S6301 SPONSOR: STAVISKY TITLE OF BILL: An act to amend the tax law, in relation to codifying existing guidance on the application of sales and use tax PURPOSE OR GENERAL IDEA OF BILL: To clarify that vendor purchasing is not subject to sales and use tax receipts. SUMMARY OF PROVISIONS: Section 1 of the bill amends paragraph (3) of subsection (b) of section 1101 of the tax law. Section 2 provides that the act shall take effect immediately and apply to all tax periods for which the statute of limitations for seeking a refund or assessing additional tax are still open under the tax law or
2021-S6301 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6301 2021-2022 Regular Sessions I N S E N A T E April 21, 2021 ___________ Introduced by Sen. STAVISKY -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to codifying existing guidance on the application of sales and use tax THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph 3 of subdivision (b) of section 1101 of the tax law, as amended by section 21 of part Y of chapter 63 of the laws of 2000, is amended to read as follows: (3) Receipt. (I) The amount of the sale price of any property and the charge for any service taxable under this article, including gas and gas service and electricity and electric service of whatever nature, valued in money, whether received in money or otherwise, including any amount for which credit is allowed by the vendor to the purchaser, without any deduction for expenses or early payment discounts and also including any charges by the vendor to the purchaser for shipping or delivery, and, with respect to gas and gas service and electricity and electric service, any charges by the vendor for transportation, transmission or distribution, regardless of whether such charges are separately stated in the written contract, if any, or on the bill rendered to such purchaser and regardless of whether such shipping or delivery or trans- portation, transmission, or distribution is provided by such vendor or a third party, but excluding any credit for tangible personal property accepted in part payment and intended for resale. For special rules governing computation of receipts, see section eleven hundred eleven OF THIS ARTICLE. (II) RECEIPT SHALL INCLUDE CONSIDERATION RECEIVED BY THE VENDOR FROM THIRD PARTIES IF: (A) THE VENDOR RECEIVES CONSIDERATION FROM A PARTY OTHER THAN THE PURCHASER AND THE CONSIDERATION IS DIRECTLY RELATED TO A PRICE REDUCTION OR DISCOUNT ON THE SALE; EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
2021-S6301A (ACTIVE) - Details
2021-S6301A (ACTIVE) - Sponsor Memo
BILL NUMBER: S6301A SPONSOR: STAVISKY TITLE OF BILL: An act to amend the tax law, in relation to codifying existing guidance on the application of sales and use tax PURPOSE OR GENERAL IDEA OF BILL: To clarify that vendor purchasing is not subject to sales and use tax receipts. SUMMARY OF PROVISIONS: Section 1 of the bill amends paragraph (3) of subsection (b) of section 1101 of the tax law. Section 2 provides that the act shall take effect immediately and apply to all tax periods for which the statute of limitations for seeking a refund or assessing additional tax are still open under the tax law or
2021-S6301A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6301--A 2021-2022 Regular Sessions I N S E N A T E April 21, 2021 ___________ Introduced by Sen. STAVISKY -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue -- reported favorably from said committee and committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to codifying existing guidance on the application of sales and use tax THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph 3 of subdivision (b) of section 1101 of the tax law, as amended by section 21 of part Y of chapter 63 of the laws of 2000, is amended to read as follows: (3) Receipt. (I) The amount of the sale price of any property and the charge for any service taxable under this article, including gas and gas service and electricity and electric service of whatever nature, valued in money, whether received in money or otherwise, including any amount for which credit is allowed by the vendor to the purchaser, without any deduction for expenses or early payment discounts and also including any charges by the vendor to the purchaser for shipping or delivery, and, with respect to gas and gas service and electricity and electric service, any charges by the vendor for transportation, transmission or distribution, regardless of whether such charges are separately stated in the written contract, if any, or on the bill rendered to such purchaser and regardless of whether such shipping or delivery or trans- portation, transmission, or distribution is provided by such vendor or a third party, but excluding any credit for tangible personal property accepted in part payment and intended for resale. For special rules governing computation of receipts, see section eleven hundred eleven OF THIS ARTICLE. (II) RECEIPT SHALL INCLUDE CONSIDERATION RECEIVED BY THE VENDOR FROM THIRD PARTIES IF: EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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